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German Council of Economic Experts "Dual Income Tax: A Proposal for Reforming Corporate and Personal Income Tax in Germany"

n its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a dual income tax. This book presents an English version of the original report completed in April 2006.

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	Economics/Finances Taxing Corporate Income in the 21st Century Alan J. Auerbach, Jr., James R. Hines, Joel Slemrod, "Taxing Corporate Income in the 21st Century" Cambridge University Press \| 2007-04-16 \| ISBN: 0521870224 \| 422 pages \| PDF \| 1,8 MB Most countries levy taxes on corporations, but the ...
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